Section 94 LIABILITY IN OTHER CASES - GST Ready Reckoner - GST

..... LIABILITY IN OTHER CASES Discontinuation of business by a firm/AOP/HUF [ Section 94(1)] : Where a taxable person is a firm/AOP/HUF and such firm, association or family has discontinued business the tax, interest or penalty payable under this Act by such firm, association or family up to the date of such discontinuance may be determined as if no such discontinuance had taken place ; and every person who, at the time of such discontinuance, was a partner of such firm, or a member of such ass .....

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Section 94 LIABILITY IN OTHER CASES - GST Ready Reckoner - GST

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